摘要
自2013年8月1日,营业税改征增值税向全国推广,专利权、非专利技术、商标权、著作权、商誉等无形资产纳入营业税改征增值税试点,营改增试点必然引起其会计核算方法发生较大的变化,本文主要分析了纳入营业税改征增值税试点的无形资产项目,在此基础上探讨了营业税改征增值税试点后无形资产会计核算的方法以及提供了营改增试点后无形资产会计核算时的注意事项。
Since ＆quot;Business Tax change to VAT＆quot; spreading to national wide on August 1st 2013, Patent Right, non-patent technology, Trademark Right, Copyright and Goodwill could be included in the Pilot policy of＆quot;Business Tax change to VAT＆quot;. Pilot of＆quot;Business Tax change to VAT＆quot;will bring great change of accounting method.
出处
《南方职业教育学刊》
2014年第5期74-77,94,共5页
Journal of Southern Vocational Education
关键词
营改增
无形资产
会计核算
Business Tax change to VAT
intangible asset
accounting method
